2024骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬭│椤屽凡鏇存柊锛屾湰鏂囦富瑕侀嚌灏�(du矛)涓嶅畾闋�(xi脿ng)閫�(j矛n)琛岃〒(x霉n)绶�锛屼富瑕佽瑳瑙ｅ鍊肩▍瑷�(j矛)绠楃浉闂�(gu膩n)涓嶅畾闋�(xi脿ng)瑭﹂銆�

灏堥涓€ 澧炲€肩▍瑷�(j矛)绠�(鍏�15閬撻)

绗竴椤炲瀷 鍠磾鑰冨療澧炲€肩▍

銆�1-2022涓嶅畾闋�(xi脿ng)銆�鐢叉梾娓稿叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬫梾娓告湇鍕�(w霉)銆�2021骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)鎻愪緵鏃呮父鏈嶅嫏(w霉)鍙栧緱鍚鍊肩▍閵峰敭椤�3 604 000鍏�锛屾浛娓稿鏀粯浜ら€氳不(f猫i)901 000鍏�銆侀椋蹭綇瀹胯不(f猫i)1 441 600鍏�銆侀杸绁ㄨ不(f猫i)720 800鍏�;鐢叉梾娓稿叕鍙搁伕鎿囧樊椤嶈▓(j矛)绋呮柟娉曡▓(j矛)绠楀鍊肩▍銆�

(2)鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸彇寰楀惈澧炲€肩▍閵峰敭椤�113 000鍏冿紝鍚屾檪(sh铆)鏀跺彇鏃呮父绱€(j矛)蹇靛晢鍝佸寘瑁濊不(f猫i)13 560鍏�銆�

(3)璩奸€�(j矛n)寤ｅ憡鏈嶅嫏(w霉)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴6 000鍏�;璩奸€�(j矛n)杈﹀叕瀹よ淇敤寤虹瓚鏈嶅嫏(w霉)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴6 300鍏�;璩奸€�(j矛n)涓€鎵硅睛鍏敤鍝�锛屽彇寰楃殑澧炲€肩▍闆诲瓙灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴3 900鍏冿紝鍥犵鐞嗕笉鍠�锛岃┎鎵硅睛鍏敤鍝佷腑鐨�20%琚洔;璩奸€�(j矛n)鐢ㄤ簬鍝″伐鐨勯椋叉湇鍕�(w霉)锛屽彇寰楃殑澧炲€肩▍鏅€氱櫦(f膩)绁ㄤ笂娉ㄦ槑绋呴30鍏�銆�

(4)鍑哄敭2012骞磋臣鍏ョ殑涓€杓涜嚜宸变娇鐢ㄩ亷鐨勫皬姹借粖锛屽彇寰楀惈澧炲€肩▍閵峰敭椤�73 542鍏冿紝闁嬪叿澧炲€肩▍鏅€氱櫦(f膩)绁�銆�

宸茬煡锛氭梾娓告湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�6%锛岄姺鍞波鐗╁鍊肩▍绋呯巼鐐�13%;閵峰敭鑷繁浣跨敤閬庣殑鍥哄畾璩囩敘(ch菐n)鎸夌収绨�(ji菐n)鏄撹睛娉曚緷鐓�3%寰佹敹鐜囨笡鎸�2%寰佹敹澧炲€肩▍;鍙栧緱鐨勬墸绋呮啈璀夊潎绗﹀悎瑕�(gu墨)瀹�锛屽苟浜庣暥(d膩ng)鏈堟姷鎵�銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤�銆�

<1>瑷�(j矛)绠楃敳鏃呮父鍏徃鐣�(d膩ng)鏈堟彁渚涙梾娓告湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(3 604 000-901 000-1 441 600-720 800)÷(1+6%)×6%=30 600(鍏�)

B.(3 604 000-720 800)÷(1+6%)×6%=163 200(鍏�)

C.3 604 000×6%=216 240(鍏�)

D.(3 604 000-901 000-720 800)÷(1+6%)×6%=112 200(鍏�)

<2>瑷�(j矛)绠楃敳鏃呮父鍏徃鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸鍊肩▍閵烽爡(xi脿ng)绋呴涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸( )銆�

A.(113 000+13 560)÷(1+13%)×13%=14 560(鍏�)

B.(113 000+13 560)×13%=16 452.8(鍏�)

C.113 000÷(1+13%)×13%=13 000(鍏�)

D.113 000×13%+13 560÷(1+13%)×13%=16 250(鍏�)

<3>鐢叉梾娓稿叕鍙哥殑涓嬪垪閫�(j矛n)闋�(xi脿ng)绋呴涓紝婧�(zh菙n)浜堝叏椤嶆姷鎵ｇ殑鏄�( )銆�

A.璩奸€�(j矛n)鐢ㄤ簬鍝″伐椁愰２鏈嶅嫏(w霉)鐨勯€�(j矛n)闋�(xi脿ng)绋呴30鍏�

B.璩奸€�(j矛n)杈﹀叕瀹よ淇敤寤虹瓚鏈嶅嫏(w霉)鐨勯€�(j矛n)闋�(xi脿ng)绋呴6 300鍏�

C.璩奸€�(j矛n)寤ｅ憡鏈嶅嫏(w霉)閫�(j矛n)绋呴6 000鍏�

D.璩奸€�(j矛n)杈﹀叕鐢ㄥ搧鐨勯€�(j矛n)闋�(xi脿ng)绋呴3 900鍏�

<4>鐢叉梾娓稿叕鍙稿嚭鍞皬姹借粖?y谩n)U绱嶅鍊肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.73 542×2%=1 470.84(鍏�)

B.73 542÷(1+3%)×2%=1 428(鍏�)

C.73 542×3%=2 206.26(鍏�)

D.73 542÷(1+3%)×3%=2 142(鍏�)

<1>銆愮瓟妗堛€慉

銆愯В鏋愩€戞梾娓告湇鍕�(w霉)锛屼互鍙栧緱鐨勫叏閮ㄥ児(ji脿)娆惧拰鍍�(ji脿)澶栬不(f猫i)鐢�锛屾墸闄ゅ悜鏃呮父鏈嶅嫏(w霉)璩艰卜鏂规敹鍙栧苟鏀粯绲﹀叾浠栧柈浣嶆垨鑰呭€�(g猫)浜虹殑浣忓璨�(f猫i)銆侀椋茶不(f猫i)銆佷氦閫氳不(f猫i)銆佺敖璀夎不(f猫i)銆侀杸绁ㄨ不(f猫i)鍜屾敮浠樼郸鍏朵粬鎺ュ湗(tu谩n)鏃呮父浼佹キ(y猫)鐨勬梾娓歌不(f猫i)鐢ㄥ悗鐨勪綑椤嶇偤閵峰敭椤�銆傜敳鏃呮父鍏徃閬告搰宸瑷�(j矛)绋呮柟娉曡▓(j矛)绠楀鍊肩▍锛屽墖鐣�(d膩ng)鏈堟彁渚涙梾娓告湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴=(鍏ㄩ儴鍍�(ji脿)娆�+鍍�(ji脿)澶栬不(f猫i)鐢�-“绲︽父瀹㈣姳鐨勯將”)÷(1+6%)×6%=(3 604 000-901 000-1 441 600-720 800)÷(1+6%)×6%=30 600(鍏�)銆�

<2>銆愮瓟妗堛€慉

銆愯В鏋愩€戝嚭鍞梾娓哥磤(j矛)蹇靛晢鍝侀姺鍞113 000鍏冨拰绱€(j矛)蹇靛晢鍝佸寘瑁濊不(f猫i)13 560鍏�(鍍�(ji脿)澶栬不(f猫i)鐢�)鍧囩偤鍚▍鍍�(ji脿)鏍�锛岄渶浣滃児(ji脿)绋呭垎闆�銆傜敳鏃呮父鍏徃鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸鍊肩▍閵烽爡(xi脿ng)绋呴=(113 000+13 560)÷(1+13%)×13%=14 560(鍏�)銆�

<3>銆愮瓟妗堛€態C

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氳臣閫�(j矛n)鐨勮哺娆炬湇鍕�(w霉)銆侀椋叉湇鍕�(w霉)銆佸眳姘戞棩甯告湇鍕�(w霉)鍜屽妯傛湇鍕�(w霉)(“璨搁姘戞▊”)閫�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸;閬搁爡(xi脿ng)D锛氶潪姝ｅ父鎼嶅け鐨勮臣閫�(j矛n)璨ㄧ墿锛屼互鍙婄浉闂�(gu膩n)鐨勫姞宸ヤ慨鐞嗕慨閰嶅嫗鍕�(w霉)鍜屼氦閫氶亱(y霉n)杓告湇鍕�(w霉)锛岄€�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸锛屾墍浠ヨ臣閫�(j矛n)杈﹀叕鐢ㄥ搧閫�(j矛n)闋�(xi脿ng)绋呴鐨�20%涓嶅緱鎶垫墸锛屽彧鏈夊墿浣欑殑3 120鍏�(3 900×80%)鎵嶈兘鎶垫墸锛屽洜姝よ臣閫�(j矛n)杈﹀叕鐢ㄥ搧鐨勯€�(j矛n)闋�(xi脿ng)绋呴3 900鍏冧笉寰�“鍏ㄩ”鎶垫墸銆�

<4>銆愮瓟妗堛€態

銆愯В鏋愩€戝鍊肩▍涓€鑸磵绋呬汉閵峰敭鑷繁浣跨敤閬庣殑鍥哄畾璩囩敘(ch菐n)锛屼笖瑭插浐瀹氳硣鐢�(ch菐n)浜�2012骞磋臣鍏ワ紝灏氭湭鎶垫墸閫�(j矛n)闋�(xi脿ng)绋�锛屽洜姝ら噰鐢�3%寰佹敹鐜囨笡鎸�2%瑷�(j矛)绋�銆傛噳(y墨ng)绱嶅鍊肩▍绋呴=73 542÷(1+3%)×2%=1 428(鍏�)銆�

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2024骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│鏅�(sh铆)闁�

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